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“Coliving” is a rapidly developing cohousing typology, characterised by high-density private micro-units integrated with shared, mixed-use amenity spaces. This research examines the interrelationship between spatial configuration, space typologies and the frequency and intensity of copresence within a large coliving building-also known as large-scale purpose-built shared living (LSPBSL).

Using a UK-based case study, quantitative methods drawn from space syntax theory-namely, visibility graph analysis (VGA) and systematically structured ethnographic observations-were adopted to measure visual integration (HH) and copresence.

A positive correlation (r_s = 0.43, p = 0.07) and no statistically significant difference in distribution (V = 76, p = 0.70) was identified between macro- and micro-level visual integration (HH), indicating that “fractality” exists in the building. Positive correlations were also identified between visual (HH) and spatial (1/RRA) integration (r_s = 0.62, p < 0.01); visual integration and copresence frequency (r_s = 0.55, p = 0.12); copresence frequency and intensity (r_s = 0.63, p < 0.01) and copresence intensity (CI) and frequencies of large group interactions.

No existing research examines the relationship between spatial configurations and the frequencies, intensities and patterns of copresence within coliving buildings. Thus, this article contributes to spatial theory by (1) identifying correlations between these variables within an uncharted spatial context, and (2) introducing a novel syntactic concept – “fractality” – alongside a method for its calculation. By identifying the space typologies and spatial configurations that facilitate the greatest opportunities for social encounter, this study also contributes towards our knowledge of shared living environments.

This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.

A review of corporate governance and NFR literature and existing research frameworks leads to the development of a conceptual framework to encourage future qualitative accounting research on the corporate governance mechanisms for NFR.

Few studies consider the complex interrelationships between NFR and corporate governance mechanisms. Quantitative studies using secondary data sources dominate accounting research on the topic. Of the small number of qualitative studies, many are theoretical and offer little new knowledge about the effectiveness of corporate governance mechanisms in practice. The research framework, developed from a literature review and consideration of multiple qualitative approaches, proposes numerous avenues for future research.

This paper is based on a scoping review of the literature using peer-reviewed journal papers. Other researchers may have identified additional literature for inclusion, including grey literature.

More qualitative research into NFR and corporate governance mechanisms may help to guide practitioners seeking to incorporate sustainability into their governance practices.

The critical relationship between NRF and corporate governance is under-explored in research yet has significant consequences for organisations pursuing sustainability.

The authors develop a conceptual framework for qualitative accounting research on NFR and corporate governance, addressing key outstanding questions in this area and considering different theoretical perspectives when approaching this critical topic. Although there is scope for further research in general in this promising area, including quantitative reviews and discursive studies, qualitative research would be of particular value. The authors also outline multiple directions for nurturing academic debate.

This study aims to investigate how work overload, resulting from full-time telecommuting, aggravates telecommuting accounting professionals’ burnout via the mediation of work exhaustion. Further, the study also tests the conditional moderation effect of psychological capital on the association between work exhaustion and burnout, proposing that it becomes least severe for employees who perceive a high level of psychological capital.

The research was conducted using a sample of 322 employees from Big Four accounting firms, and the measurement model was established using confirmatory factor analysis. Hypotheses were tested using structural equation modeling and model-14 in the PROCESS Macro for SPSS.

The results confirmed that work overload directly and indirectly (via the mediation of work exhaustion) aggravates employees’ burnout. However, psychological capital negatively conditions the mediating effect of work exhaustion on burnout such that the aggravating effect of work overload on burnout, via the mediation of work exhaustion, gets least severe (insignificant) for those employees who perceive a high level of psychological capital.

The study contributes to the literature on work overload-induced “work exhaustion burnout” association and offers suggestions for implications.